TOPcampings: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TOPcampings
Largest movements
- Receivables within one year +€1.7m
up €1.7m (+222%), from €781,358 to €2.5m
of which Other amounts receivable: +€1.7m
- Receivables after one year -€1.0m
down €1.0m (-74.5%), from €1.3m to €342,648
- Debts after one year +€611,514
up €611,514 (+11.4%), from €5.4m to €6.0m
- Financial charges +€17,344
up €17,344 (+10.9%), from €159,189 to €176,533
- Financial income +€7,104
up €7,104 (+11.4%), from €62,478 to €69,582
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,743,023 | €8,499,564 | +€756,541 | +9.8% |
| Fixed assets | 21/28 | €5,615,888 | €5,615,888 | = | 0.0% |
| Financial fixed assets | 28 | €5,615,888 | €5,615,888 | = | 0.0% |
| Current assets | 29/58 | €2,127,134 | €2,883,675 | +€756,541 | +35.6% |
| Amounts receivable after more than one year | 29 | €1,345,777 | €342,648 | -€1.0m | -74.5% |
| Other amounts receivable | 291 | €1,345,777 | €342,648 | -€1.0m | -74.5% |
| Amounts receivable within one year | 40/41 | €781,358 | €2,518,517 | +€1.7m | +222% |
| Trade receivables | 40 | - | €39,619 | +€39,619 | |
| Other amounts receivable | 41 | €781,358 | €2,478,898 | +€1.7m | +217% |
| Cash at bank and in hand | 54/58 | €0 | €22,510 | +€22,510 | |
| Total equity and liabilities | 10/49 | €7,743,023 | €8,499,564 | +€756,541 | +9.8% |
| Equity | 10/15 | €2,285,116 | €2,339,137 | +€54,021 | +2.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,223,116 | €2,277,137 | +€54,021 | +2.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €2,216,916 | €2,270,937 | +€54,021 | +2.4% |
| Amounts payable | 17/49 | €5,457,907 | €6,160,427 | +€702,520 | +12.9% |
| Amounts payable after more than one year | 17 | €5,357,936 | €5,969,449 | +€611,514 | +11.4% |
| Other amounts payable | 178/9 | €5,357,936 | €5,969,449 | +€611,514 | +11.4% |
| Amounts payable within one year | 42/48 | €99,971 | €190,977 | +€91,007 | +91.0% |
| Trade debts | 44 | €11,981 | €22,058 | +€10,077 | +84.1% |
| Suppliers | 440/4 | €11,981 | €22,058 | +€10,077 | +84.1% |
| Taxes, remuneration and social security | 45 | €59,688 | €59,612 | -€76 | -0.1% |
| Taxes | 450/3 | €59,688 | €59,612 | -€76 | -0.1% |
| Other amounts payable | 47/48 | €28,302 | €109,307 | +€81,006 | +286% |
| Other operating charges | 640/8 | €531 | €1,342 | +€811 | +153% |
| Gross operating margin | 9900 | €208,356 | €208,245 | -€111 | -0.1% |
| Operating profit (loss) | 9901 | €207,825 | €206,903 | -€922 | -0.4% |
| Financial income | 75/76B | €62,478 | €69,582 | +€7,104 | +11.4% |
| Recurring financial income | 75 | €62,478 | €69,582 | +€7,104 | +11.4% |
| Financial charges | 65/66B | €159,189 | €176,533 | +€17,344 | +10.9% |
| Recurring financial charges | 65 | €159,189 | €176,533 | +€17,344 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €111,114 | €99,953 | -€11,162 | -10.0% |
| Income taxes | 67/77 | €45,661 | €45,932 | +€271 | +0.6% |
| Profit (loss) for the period | 9904 | €65,453 | €54,021 | -€11,432 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,453 | €54,021 | -€11,432 | -17.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.